Default Touch Latency: Panel or OS? The same on Stock and Google Play Edition?

I'm a prospective buyer of the GPE M8, and I'm wondering whether the input latency is the same. I know it's 46ms on the skinned version, but is it specific to the OS? Or is it tied to the hardware? I suspect it's the hardware, but I want to be 100% sure before I pull the trigger (Google refunds take a long time :P).

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